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    September 12, 2026   Case Laws Money Laundering
    Service of relied-upon documents and meaningful inspection can satisfy natural justice in provisional attachment proceedings despite later objections.
    September 11, 2026   Case Laws Income Tax
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    September 11, 2026   Case Laws GST
    Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.
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    Rectification timelines are directory, preserving authority's power to decide timely applications on merits after three months.
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    Anticipatory bail requires extraordinary circumstances and was refused where custodial interrogation was necessary in alleged forgery investigation.
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September 12, 2026   Case Laws Money Laundering
Service of relied-upon documents and meaningful inspection can satisfy natural justice in provisional attachment proceedings despite later objections.
September 11, 2026   Case Laws Income Tax
Retrospective validating legislation cannot bypass mandatory faceless reassessment allocation; jurisdictional officer-issued notices were invalidated for non-compliance.
September 11, 2026   Notifications Income Tax
Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
September 11, 2026   Circulars GST - States
Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
September 11, 2026   Circulars GST - States
Territorial jurisdiction of GST proper officers aligns with corresponding VAT officer assignments, replacing the previous jurisdictional framework.
September 11, 2026   Circulars GST - States
GST jurisdiction after taxpayer migration preserves valid prior actions while transferring all subsequent proceedings to the current officer.
September 11, 2026   Circulars Customs
EPR registration certificates for plastic packaging imports remain valid for customs clearance without renewal despite stated one-year validity.
September 11, 2026   Circulars SEBI
Commodity derivatives position limits adopt revised breach penalties, broad commodity criteria, and client open-position limits based on deliverable supply.
September 11, 2026   Case Laws GST
Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.
September 11, 2026   Case Laws GST
Rectification timelines are directory, preserving authority's power to decide timely applications on merits after three months.
September 11, 2026   Case Laws GST
GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.
September 11, 2026   Case Laws GST
Anticipatory bail requires extraordinary circumstances and was refused where custodial interrogation was necessary in alleged forgery investigation.
September 11, 2026   Case Laws GST
Proof of service for statutory summons is essential before alleging deliberate non-compliance or evasion during investigation.
September 11, 2026   Case Laws GST
GST on actionable claims: retrospective valuation rules govern pending online gaming, betting and casino proceedings.
September 11, 2026   Case Laws GST
Personal hearing and statutory payment window: GST adjudication cannot proceed without hearing or before the payment period expires.
September 11, 2026   Case Laws GST
Service-taxability of farm-product trading turnover requires examination before liability can be sustained on an unresponded adjudication.
September 11, 2026   Case Laws GST
Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.
September 11, 2026   Case Laws GST
Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte proceedings.
September 11, 2026   Case Laws GST
Reasoned GST appellate orders are required before re-credit or liability recomputation, requiring fresh examination on remand.
September 11, 2026   Case Laws GST
E-way bill vehicle mismatch supports tax-evasion inference and sustains penalties where Part B lacks timely correction.

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Home › Highlights › Central Excise › 2013 › November, 2013 › This
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Central Excise

100% EOU - Clearance of goods from Domestic Tariff Area – A...

EOU Cleared Goods from DTA Without Authorization; Penalty Waived u/s 11AC for Duty Component.

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Central Excise November 12, 2013 Case Laws AT
100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA, though prospectively - Thus relief granted to the extent of penalty of an equivalent amount as the duty component, imposed u/s 11AC - AT
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